INCOME TAX—Cont.

Interest:

Foreign bank interest expense allocation to effectively con nected income (Notice 53) 32, 263 Investment:

Federal short-term, mid-term, and long-term rates for:

July 2005 (RR 38) 27, 6 August 2005 (RR 54) 33, 289 September 2005 (RR 57) 36, 466 Rates:

Farm real property, special use value (RR 41) 28, 69 ; cor rection (Ann 50) 30, 152 Underpayments and overpayments, quarter beginning:

October 1, 2005 (RR 62) 38, 557 Taxpayer remedies when the Service fails to suspend interest

as required by section 6404(g) (RP 38) 28, 81 Inventory:

LIFO, price indexes used by department stores for:

May 2005 (RR 45) 30, 123 June 2005 (RR 56) 35, 427 July 2005 (RR 63) 39, 603 LIFO recapture by corporations holding LIFO inventory indi rectly (TD 9210) 33, 290 ; correction (Ann 64) 37, 537 Joint return elections, section 6020 documents and waivers (RR

59. 37, 505 Judicial remedy for third person asserting wrongful levy (RR 49)

30, 125 Letter rulings and determination letters, areas from which Asso ciates Chief Counsel and Division Counsel will not issue (RP 61) 37, 507 Levied property, return in certain cases (TD 9213) 35, 440 Marginal production rates, 2005 (Notice 55) 32, 265 New York Liberty Zone, election out of section 1400L(c), 5-year

property (RP 43) 29, 107 Obsoleting Rev. Proc. 64-54 and subsequent rulings (RR 43) 29,

88 Partnerships:

Assumption of partner liabilities (TD 9207); correction (Ann

52. 31, 257 Installment obligations, treatment of property sold (TD 9193);

correction (Ann 62) 36, 495 Requirement to pay withholding tax on effectively connected

U.S. trade or business income allocable to foreign partners (REG–108524–00); correction (Ann 68) 39, 613 Penalties, disclosure on reports filed with Securities and Ex change Commission (SEC) (RP 51) 33, 296 Private foundations, organizations now classified as (Ann 46) 27,

63 ; (Ann 58) 33, 319 ; (Ann 60) 35, 455 ; (Ann 65) 38, 587 Procedures for claiming section 482 setoffs (RP 46) 30, 142 Proposed Regulations:

26 CFR 1.162(k)–1, added; 1.404(k)–2, –3, added; dividends paid deduction for stock held in employee stock ownership plan (ESOP) (REG–133578–05) 39, 610 26 CFR 1.263A–1, –2, amended; guidance regarding the simplified service cost method and the simplified production method (REG–121584–05) 37, 523